1. Legislation
  2. Law of Capital Acquisitions Tax, Stamp Duty & LPT

Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023

[FA1997 s127(1) to (3); FA2000 s131; F(No. 3)A11 s2 and Sch2; FA12 Sch3] Section 97Certain transfers following the dissolution of a marriage 97. (1) Subject to subsection (2), stamp duty shall no...
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